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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )
AND、OR、NOT

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters

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DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」 「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registrationdoi.airiti.com ) 。

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Reference ( 31 ) 〈TOP〉
  1. ‧林世銘,2000,會計師稅務簽證與租稅逃漏,中華會計學刊,第1卷:頁15-36。
    連結:
  2. ‧洪家殷,2011,租稅法中裁罰金額及倍數之探討-以稅務違章案件裁罰金額或倍數參考表為中心,臺北大學法學論叢,第78期:頁1-41。
    連結:
  3. ‧陳明進,2006,稽徵機關稅務查核對營利事業短漏報所得之影響,經濟論文,第34卷第2期:頁213-250。
    連結:
  4. ‧黃美祝、林世銘與陳國泰,2005,兩稅合一與稅務簽證對企業租稅逃漏之影響,中華會計學刊,第5卷第2期:頁207-236。
    連結:
  5. ‧Allingham, M.G., and A. Sandmo. 1972. Income tax evasion: A theoretical analysis. Journal of Public Economics 1:323-338.
    連結:
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